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When invoices are received by the Business Office, they are stamped as follows:
Req. No. ________________
Account No. _____________
P. O. No. _______________
Approved ________________The invoices are then sent to the applicable department where the above information is inserted. Once the information is provided, the invoices are returned to the Business Office for payment.
3.2 Processing of Invoices for Purchases Previously Requisitioned
3.2.1 Requisitions for purchases are described in Purchasing Policies and Procedures, Section 3.
3.2.2 When an invoice is received for an item which has previously been requisitioned and a purchase order previously issued and for which the goods/services have been received, the information requested on the stamp (see above) should be completed and the invoice returned to the Business Office. If the invoice cannot be processed due to a problem with the vendor or the merchandise, the Supervisor of Accounts Payable in the Business Office should be notified.
3.2.3 A department that receives, retains, and is invoiced for a quantity greater or less than the purchase order amount should make an adjustment when reconciling the monthly expenditure report. (See Accounting Policies and Procedures, Section 5 and Purchasing Policies and Procedures, Section 5.2).
3.3 Processing of Invoices for Purchases Not Previously Requisitioned-Purchase Order Not Required
When an invoice is received for a purchase which has not been previously requisitioned and for which a purchase order is not required, the data requested on the stamp (See Accounting Policies and Procedures, Section 3.1 above) should be completed. The invoice should be returned to the Business Office along with a requisition(s).
3.4 Processing of Invoices for Purchases Not Previous Requisitioned-Purchase Order Required
When an invoice is received which has not been previously requisitioned and for which a purchase order is required, the data requested on the stamp (See Accounting Policies and Procedures, Section 3.1) should be completed. The invoice should be returned to the Business Office along with a requisition(s). The invoice must be further supported by a memorandum requesting a confirmation purchase order and explaining the circumstances which necessitated the purchase outside the purchasing procedures. (See Purchasing Policies and Procedures, Section 1.1).
3.5 Interdepartmental Transfers
An Interdepartmental Transfer (See Exhibit A-2) is a form of payment from one department to another for services rendered or supplies used. The department initiating the transfer will prepare the transfer in triplicate.
3.5.1 A transfer that is initiated by the department being credited is processed as follows:
The white original and yellow duplicate are sent to the Business Office. The blue duplicate is retained by the department originating the transfer. The original copy of the transfer is processed and retained by the Business Office. The yellow duplicate is stamped "processed" and returned to the department charged.
3.5.2 For transfers that are initiated by the department being charged and which are used for purchases at Printing Services and the Library, the following procedures should be used:
A. The department making the purchase should complete the following parts of the form:
Date
Names and numbers of accounts to be charged
Charge approvedAll three parts of the form should then be taken to Printing Services or the Library.
B. Personnel in the Library or Printing Services should complete the following parts of the form:
Name and number of account to be credited
Quantity, descriptive information and cost of each item
Total Credit approvedThe signature of the departmental representative receiving the merchandise must be obtained. Copy 1 and Copy 2 should be forwarded to the Business Office for processing. Copy 3 is retained by the department credited.
3.5.3 Bookstore IDTs
For purchases made at the University Bookstore, a blank IDT will not be necessary. Bookstore personnel will enter the purchases on computer and will provide the individual with a computer printed interdepartmental transfer. Before signing, the individual receiving the purchases should verify the account number and the amounts listed on the IDT. To assist in maintaining departmental records, the purchaser will receive a copy of the transfer at the time of purchase.
The original IDT and a second copy will be sent by bookstore personnel to Accounts Payable for coding and processing. After processing, the second copy will be stamped "processed" and returned to the department charged. The original transfer will be retained in Accounts Payable files.
3.5.4 For security and internal control purposes, the departmental representative may be required to present his/her University I.D. Card when making purchases at the University Store, Printing Services and Library. All such representatives should be advised of the possibility of this request to avoid conflict and embarrassment.
3.6 Procedures for Preparing Requisitions
3.6.1 Requisitions are prepared in triplicate with the first and second copies sent to the Business Office through the appropriate Dean or Administrative Officer.
3.6.2 All requisitions should be typed.
3.6.3 All requisitions from unrestricted funds (e.g. regular departmental budgets) must be numbered beginning with No. 1 at the beginning of each fiscal year (July 1). Requisitions applicable to the fiscal year just ended and processed after June 30 should be dated as of the last working day of the year just ended, and the consecutive numbering sequence should be continued. Requisitions from grants (restricted accounts) should be numbered consecutively throughout the duration of the grant. (See Accounting Policies and Procedures, Section 12)
3.6.4 All requisitions should be dated and must provide the departmental account number.
3.6.5 The beginning balance on requisitions for travel, supplies and expense, equipment and student salaries should be the allotment amount.
3.6.6 Corrections for amounts of previous requisitions should be made from the monthly expenditure reports. All adjustments should be identified to aid in reconciling the monthly expenditure reports.
3.6.7 The total amount of the requisition should be subtracted from the adjusted balance.
3.6.8 The name of the College or the School and Department for which the requisition is made must be inserted.
3.6.9 Signatures of the requisitioner, the Departmental Chairperson and the Dean or Administrative Officer are required. Signature stamps may not be used on the original copy.
3.6.10 If there are several invoices from the same vendor, all supply and expense items should be submitted on one requisition. Likewise, all equipment invoices from the same vendor should be submitted on one requisition. (Exhibit A-3)
The expenditures should be classified by type, such as Office Supplies, Instructional Supplies, Printing of Supplies (External), etc. as outlined in the object classifications. (See Accounting Policies and Procedures, Section 1.3)
3.6.11 Regardless of the disposition, a copy of each requisition forwarded to the Business Office should be maintained in the originating department's files.
3.6.12 When the white copy of the requisition is returned from the Business Office, if the amount paid by the Business Office is more or less than the requisitioned amount, the adjustment should be made at the end of the month when the expenditure reports are received. (See Accounting Policies and Procedures, Section 5.)
3.7 Request for Payment Request for payment is an instrument used for payment when the normal invoicing procedure is not applicable. A payment of this nature should have supporting documentation which justifies the payment.
3.7.1 The following is a list of examples where a request for payment is required:
A. From a trust or agency fund to an individual or campus organization.
B. From a restricted account for student support, stipends, refunds, etc.
C. For student refunds.
D. For advance registration.